United States v. Guinn

MEMORANDUM DECISION AND ORDER

SAM, District Judge.

This action is before the court on the objection of defendant Deseret Federal Savings & Loan Association (“Deseret”) to the magistrate’s February 7, 1990 report and recommendation (“R & R”) denying Deseret’s motion for partial summary judgment.

I. Background

This is an action to foreclose on a federal tax lien and set aside an alleged fraudulent conveyance of real property to a trust. The United States seeks to foreclose a tax lien on the home of defendants Mary L. and Nathan Eugene Guinn (the “Guinns”). Title to the property is in the name of…